Taxing statute Archives

“In a taxing statute, it is the plain language of the provision that has to be preferred”. APMCs liable to pay service tax under the category of ‘renting of immovable property service’: SC

Supreme Court: In the instant appeals, the Market Committees located in Rajasthan raised their grievance over the decision of CESTAT that respective

Case Briefs Supreme Court

Arcelor Mittal Nippon Steel India Limited to pay the purchase tax of Rs. 480 Crores as SC sets aside Gujarat HC verdict

Supreme Court: In a major blow to Essar Steel Limited, now Arcelor Mittal Nippon Steel India Limited), the bench of MR Shah*

Case Briefs Supreme Court

Whether charitable education institutions exempted from levy of electricity duty under Maharashtra Electricity Act, 2016? Supreme Court interprets

Supreme Court: The Division Bench comprising of M. R. Shah* and Sanjiv Khanna, JJ., reversed the impugned order of the High Court

Case Briefs Supreme Court

Whether the term “school children” includes university students while interpreting Government Memo exempting buses carrying school children from Passengers Tax? SC clarifies

Supreme Court: While holding that the term “school children” will include college and university as well while interpreting government memo exempting passengers

Case Briefs Supreme Court

Ambiguity in tax exemption provisions to be interpreted in favour of the revenue; 20-year old ratio held not correct: SC

Supreme Court: A five-Judge Constitution Bench speaking through N.V. Ramana, J., while invalidating the ratio of Sun Export Corpn. v. Collector of